https://www.taxtmi.com/caselaws?id=380608 An assessment based on alleged suppression of purchases and excess input tax credit was held to be vulnerable where the taxpayer was not given a personal hearing and the authority did not conduct an independent enquiry or cross-verify the transactions with the other end dealer. The order was found to suffer from breach of natural justice and non-application of mind. The assessment was quashed, and the matter was remanded to the assessing authority for fresh consideration after giving adequate opportunity to file objections and be heard in person. en-us Sat, 27 Apr 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380608 An assessment based on alleged suppression of purchases and excess input tax credit was held to be vulnerable where the taxpayer was not given a personal hearing and the authority did not conduct an independent enquiry or cross-verify the transactions with the other end dealer. The order was found to suffer from breach of natural justice and non-application of mind. The assessment was quashed, and the matter was remanded to the assessing authority for fresh consideration after giving adequate opportunity to file objections and be heard in person. Case-Laws VAT and Sales Tax Sat, 27 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380608